Is it a perk if I replace perks with an increased salary?

For purposes of the proxy statement filed with the SEC, is it a perk if I replace perks with an increased salary?

It’s not a perk if it’s a true salary increase.

I’m surprised given the attention paid to perks – after the SEC overhauled its executive pay rules in 2006 to elicit perk disclosure for the first time; and in this era of growing demand for workforce equality – that more companies haven’t adopted a “no perks” policy.

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